Section 124 in Jammu and Kashmir Municipal Corporation Act, 2000
124. Manner of covering tax or fee.
- Any sum due on account of tax of fee payable under this Act may be recovered, together with costs or recovery by all or any of the following processes, in the manner prescribed :-(i)an arrear of land revenue ;(ii)by distraint and sale of defaulter`s moveable property ;(iii)by the attachment and sale of a defaulter`s immovable property ;(iv)in the case of octroi and toll, by the seizure and sale of goods and vehicles ;(v)in the case of taxes on lands and buildings by the attachment of rent due in respect of the property ; and(vi)by a suit.
